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Delhi ITAT Invalidates Assessment as Time-Barred: No Evidence of Formal Reference to Singapore Tax Authorities under Section 153
Subodh Gupta Vs ACIT
(2025) TaxCorp(LJ) 37313 (ITAT-DELHI) · Section 153
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Delhi ITAT Confirms Non-Resident Status for UK-Based Assessee for AY 2017-18 to 2019-20, Overrules AO’s Erroneous ‘Resident’ Classification Based on Precise Day Count and Legal Precedents
Sanjay Bhaskar Tribhuwan Complex Vs DCIT
(2025) TaxCorp(LJ) 37312 (ITAT-DELHI) · Section 115C
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Bombay High Court Holds Credit for Self-Assessment Tax Paid on Undisclosed Income Must Be Allowed Against IDS Liability: Double Taxation Barred
Vishnu Trimbak Thakur Vs Principal Commissioner of Income Tax-1
(2025) TaxCorp(LJ) 37311 (HC-BOMBAY)
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Madras High Court Recognizes Section 54 Relief for Capital Gains Despite JDA, Clarifies Powers of Tribunal and Conditions for Alternate Claims
C.Aryama Sundaram Vs The Commissioner Of Income Tax
(2025) TaxCorp(LJ) 37310 (HC-MADRAS)
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Bombay High Court Affirms No Substantial Question of Law in Income Suppression Appeal: Concurrent Findings Uphold AO’s Satisfaction on Undisclosed Income
Akhtar Hasan Rizvi Vs Joint Commissioner of Income-Tax
(2025) TaxCorp(LJ) 37309 (HC-BOMBAY)
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Mumbai ITAT Rules in Favour of HP Financial Services: Unabsorbed Depreciation from AY 2002-03 to 2008-09 Allowed to be Carried Forward Despite Late Return Filings
Hewlett Packard Financial Services (India) Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 37308 (ITAT-MUMBAI) · Section 139(1)
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Mumbai ITAT Overturns CIT(E) Revision, Upholds Exemption for Charitable Entity; Holds No Trade, Commerce or Business Involved
National Payments Corporation of India Vs CIT(Exemptions)
(2025) TaxCorp(LJ) 37307 (ITAT-MUMBAI)
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Delhi ITAT Rules Payments for Ship Part Replacement Not Taxable in India: No TDS Liability Under Section 201(1)/201(1A) Where Supplier Has No PE and Activity Qualifies as Works Contract
HAL Offshore Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 37306 (ITAT-DELHI)
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Delhi ITAT Affirms CIT(A) Order: Addition under Section 50CA Unwarranted Where Assessee’s Share Valuation Methods as per Rule 11UA Remain Unchallenged by AO
Manish Vij Vs JCIT
(2025) TaxCorp(LJ) 37305 (ITAT-DELHI) · Section 50CA
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Delhi ITAT Quashes Assessments for AY 2015-16 & 2016-17 Due to AO’s Consolidated Satisfaction Note in 153C Proceedings
SRS Panchratan Diamonds Pvt. Ltd Vs DCIT
(2025) TaxCorp(LJ) 37304 (ITAT-DELHI)
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ITAT Directs TDS Credit Matching Year of Income Disclosure Despite Buyer’s Delayed Deposit in Sale of Immovable Property
Abdul Rahman Asad Vs DCIT
(2025) TaxCorp(LJ) 37303 (ITAT-DELHI)
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Delhi ITAT Upholds Section 69A Addition: Rejects Assessee’s Land Purchase Explanation, Finds No Probable Human Conduct in Cash Source Claim
Aabid Ali Khan Vs ACIT
(2025) TaxCorp(LJ) 37302 (ITAT-DELHI)
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Mumbai ITAT Invalidates Section 263 Revision: PCIT’s Lack of Jurisdiction Upheld Where AO’s View Was Plausible
Surbhit Impex Private Limited Vs Principal Commissioner of Income Tax
(2025) TaxCorp(LJ) 37301 (ITAT-MUMBAI) · Section 263
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Madras High Court Rules Rehabilitation Subsidy as Capital Receipt, Not Taxable Income, for Loss-Making Dairy Cooperative
The Dharmapuri District Co-operative Milk Producers Union Ltd Vs The Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 37247 (HC-MADRAS)
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Allahabad High Court Invalidates Reassessment Notice for AY 2016-17: Notice Barred by Expiry of Unamended Six-Year Limitation Period
Dinesh Jain Vs Union of India and another
(2025) TaxCorp(LJ) 37246 (HC-ALLAHABAD)
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ITAT Mumbai Declares No TDS Liability on Discounts to Stockists by Novartis Healthcare: Principal-to-Principal Relationship Affirmed under Section 194H
Novartis Healthcare Private Limited Vs DCIT(TDS)-2(3)
(2025) TaxCorp(LJ) 37245 (ITAT-MUMBAI) · Section 194H
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Mumbai ITAT Orders Fresh Inquiry into SEBI’s Manipulation Findings Before Deciding on LTCG Exemption Under Section 10(38)
Bharat Babubhai Lukhi Vs ITO
(2025) TaxCorp(LJ) 37244 (ITAT-MUMBAI) · Section 10(38)
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ITAT Surat Orders Revenue to Apply New Tax Regime for Assessee Despite One-Day Delay in Form 10IE; Emphasizes Substantive Right Under Section 115BAC
Meenaben Maheshchandra Patel Vs ITO
(2025) TaxCorp(LJ) 37243 (ITAT-SURAT) · Section 115BAC
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Chennai ITAT Nullifies Section 69 Addition for Breach of Limited Scrutiny Protocol: AO’s Overreach Without Prior Approval Held Invalid
Aadarsh Surana Vs DCIT
(2025) TaxCorp(LJ) 37242 (ITAT-CHENNAI) · Section 69
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Mumbai ITAT Rules Letter of Allotment as Valid Agreement; Addition Under Section 56(2)(vii)(b) Quashed Where Consideration Fixed and Part Payment Made Prior to Registration
Raghavendra Ramakrishna Naik Vs Income Tax Officer
(2025) TaxCorp(LJ) 37241 (ITAT-MUMBAI) · Section 56(2)(vii)(b)
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